From the Publisher: Yigal M. Rechtman, CPA, CFE, CITP, CISM is the managing partner of Rechtman Consulting LLC, a forensic accounting firm. He is the publisher of the CPA Publisher.
By adapting the foundational fraud theory into practical forensic accounting strategies, this article empowers CPAs in their tax and audit engagements.
CPAs learn early about the “fraud triangle” – pressure, opportunity, rationalization – yet we underscore that it comprises numerous sub‑triangles. Breaking these down reveals more specific combinations of red flags and behaviors that can illuminate risks hiding in plain sight. For auditors and tax professionals, dissecting each component helps reveal the fraud’s nuance rather than relying on generic checklist items.
Premium Membership Required
You must be a Premium member to access this content.
